2015 (12) TMI 1165

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....dditional Commissioner (AR), for the Respondent. ORDER The issue involved is whether the appellant is eligible for the rebate of Service Tax paid at the time of export of their services under Notification No. 11/2005-S.T. Out of Rs. 20,15,886/- claimed by the appellant for March 2008, an amount of Rs. 17,28,804/- has been rejected on the ground that there is no nexus between the input servic....

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.... other hand would submit that the show cause notice had required the appellants to show the description, nature and the percentage of usage of each input services for export of service and this according to the notice was not produced. Therefore it cannot be said that the authorities have travelled beyond the show cause notice. Further he also draws my attention to paragraph 6 of the show cause no....

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....sed. The only thing that can be considered is whether the tax has been paid or not. The proper course of action would have been to propose to denial of the Cenvat credit which has been used for payment of Service Tax on the output service on the ground that there is no nexus. There is no clear proposition or proposal for this in the show cause notice. In the absence of a clear proposal, the ground....

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....unt and has paid tax on services exported by utilizing such credit he should be entitled to rebate of the same provided he has satisfied the conditions and other requirements of Notification 11/2005-S.T. In the instant case the original authority is satisfied with the exports made and the receipt of the payments made in convertible foreign currency. Therefore I do not consider it appropriate th....